Tax Reform as a Strategy to Mobilize Additional Resources for Health

As development assistance for health shrinks and the demand for health expenditures increases, developing countries are under mounting pressure to provide adequate resources for health. Governments can increase available public resources by benefiting from overall economic growth, borrowing, making efficiency gains, and reforming tax laws and improving tax administration, among others. Tax Reform and Resource Mobilization for Health examines whether improvements in tax revenue performance due to tax administration reform result in increases in available government funds that benefit the health sector and the conditions that facilitate greater allocations toward health spending.

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